31+ results
Subsidiary Legislation GSTA-RG1 1993
—(1) A taxable person who is eligible under paragraph (2) may make an application to the Comptroller —(a)for goods outside Singapore which —(i)enter Singapore under customs control; and(ii)are removed from customs control into the customs territory by the tax...
Act EEIRITA 1967
Except as otherwise provided, nothing in this Act shall exempt any company to which a certificate has been issued under the provisions of this Act from making any return to the Comptroller or from complying with the provisions of the Income Tax Act (Cap. 134)...
[2026] SGHC 132
SGHC2026-06-18Tax Appeal No 8 of 2025
[101] The application is dismissed for the aforesaid reasons. Unless agreed, parties are to submit their written costs submissions of no more than five pages within one week of this decision.
[2025] SGHC(A) 20
SGHC(A)2025-09-25Appellate Division / Civil Appeal No 93 of 2024
[2025] SGHC 239
SGHC2025-12-03Originating Application No 686 of 2025
[2024] SGHC 281
SGHC2024-11-01Tribunal Appeal No 4 of 2024
[2023] SGHC 57
SGHC2023-03-10Tax Appeal No 10 of 2022
[20] For the above-mentioned reasons, I am of the view that the Board was not wrong to find that the Silo is a building and not a plant. The findings of the Board, after a site visit to the Silo, cannot be said to be unreasonable. I therefore dismiss the appe...
[2020] SGHC 218
SGHC2020-10-12Tax Appeal No 3 of 2020
[2020] SGHC 236
SGHC2020-11-04Tax Appeal No 10 of 2020
[2020] SGHC 258
SGHC2020-11-25Tax Appeal No 12 of 2020
[15] For the reasons above, the appeal is dismissed. I will hear submissions on costs at a later date if parties are unable to agree on costs.